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Legislation
Taxation (International and Other Provisions) Act 2010

Crossheading Application of Part for capital gains tax purposes

  • Section 105 Meaning of “chargeable gain”
  • Section 106 Chapters 1 and 2 apply to capital gains tax separately from other taxes
  1. Application of Part for capital gains tax purposes
  2. Meaning of “chargeable gain”

Section 105 | Meaning of “chargeable gain”

From legislation.gov.uk

In this Part so far as it relates to capital gains tax “chargeable gain” has the same meaning as in TCGA 1992 (see, in particular, section 15(2) of that Act).

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